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Internal Audit

The Internal Audit Wing works directly under the Controller of Accounts, with overall responsibility remaining with the concerned Financial Adviser and the Secretary of the Ministry/Department. The broad purposes of Internal Audit are evaluation of individual scheme, Appraisal and monitoring of the various operations, Loans & Advances, Grant-in-aid etc. in general and focus particularly on the following:

Assessment of adequacy and effectiveness of internal controls in general and soundness of financial systems and reliability of financial and accounting reports in particular.

Scrutiny and check of payments and accounting work of the accounting units;

To examine and report on points of irregularities and bring those to the notice of the Ministry.

Jurisdiction:

The Principal Account Office, the Pay & Account Offices as well as the offices of the D.D.O.s in Ministry/Department, are within the jurisdiction of Internal Audit. The Internal Audit Wing of Principal Account office covers the Audit of various HQ/ field units of Ministry of Water Resources. There are total 176 offices/ units along with 21 Hydrology Project-II units . Out of these 117 are Cheque Drawing DDOs & 59 Non-Cheque Drawing DDOs.

Duty & Scope of Internal Audit:

Study of accounting procedures prescribed for the department with a view to ensuring that they are correct, adequate and free from any defects or lacunae.

Watch over the implementation of the prescribed procedures and the orders issued from time to time;

Scrutiny and check of payments and accounting work of the accounting units;

Investigation of important arrears in accounting and other connected records;

Coordination with other Ministries and CGA regarding internal audit procedures;

Periodical review of all account records;

Pursuance/settlement of objections taken in test audit notes issued by statutory audit offices and other matters relating to statutory audit;

To examine and report on points of irregularities brought to its notice by the Principal Accounts office/P.A.O’s.

The work relating to internal audit is normally conducted by inspecting various units and offices and "on the-spot" verification of accounts records. The work of the inspection parties is coordinated through internal audit cell at the headquarters, depending upon the nature, number and size of the internal audit set up.

The objective of Internal Audit besides carrying out the checks of records is to assist the departmental officers in matters relating to maintenance of accounts and other financial records putting in place necessary internal control mechanism so as to exercise oversight functions and provide assurance.

The position of outstanding paras at the end of the year 2013-14 is as under: